Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- NATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
- 73Attività di pubblicità, ricerche di mercato e pubbliche relazioni
- 73.30.0Pubbliche relazioni e comunicazione
- 73.30.02Attività di informazione scientifica inerente prodotti farmaceutici e articoli medicali per scopi promozionali
Description
- activities of scientific consulting for promotion purposes concerning therapeutic indications, posology, contraindications, special warnings and precautions for use of pharmaceutical preparations
- activities of scientific consulting for promotion purposes concerning therapeutic indications, posology, contraindications, special warnings and precautions for use of other pharmaceutical goods:
- pharmaceutical products not subject to medical prescription
- Over The Counter (OTC) pharmaceutical products
- food and nutraceutical supplements
- botanical products for pharmaceutical use
- foods for medical purposes
- infant milk
- dermocosmetic products
- medical apparatus, e.g. electromedical equipment, prosthetic devices
Exclusion notes
- sales promotion if supplied by the same traders for their customers, see section G
- activities of agents involved in the wholesale of pharmaceutical goods, see 46.18.11
- activities of agents involved in the wholesale of medical goods, see 46.18.12
Excluded from division 73:
- activities by which income is generated by advertising are classified according to the actual activity (e.g. publishing of advertising newspapers)
- sale of advertising time or space directly by owners of the time or space (publishers, etc.), see the corresponding activity class
Excluded from class 73.30:
- sales promotion if supplied by the same traders for their customers, see section G
- activities of agents involved in the wholesale of pharmaceutical goods, see 46.18
- activities of agents involved in the wholesale of medical goods, see 46.18
- advertising agencies and media representation services, see 73.1
- market research and public opinion polling, see 73.20
- design and consulting with respect to visual communication, see 74.12
Frequently asked questions
I am a pharmaceutical sales representative (informatore scientifico del farmaco): is ATECO code 73.30.02 correct?
Yes, 73.30.02 covers scientific information for promotional purposes on pharmaceuticals and medical articles: therapeutic indications, dosage, contraindications and side effects, including over-the-counter drugs, supplements, dermo-cosmetics and medical devices.
I promote products that are not pharmaceuticals or medical articles: do I stay on 73.30.02 or is there a general code?
No, for the promotion of other products the code is 73.30.03. 73.30.02 is reserved for scientific information on pharmaceuticals and medical articles; all other promotional activities fall under the general code.
I act as an intermediary in the wholesale trade of pharmaceuticals, not in scientific information: does 73.30.02 apply?
No. Intermediaries in the wholesale trade of pharmaceutical products have their own code, 46.18.11, as stated in the exclusions of 73.30.02. This code relates to scientific information, not to the trading or brokering of goods.